BG Chap 15 - The two kinds of beings
Kṛṣṇa summarizes the meaning of the Vedas as defined by Vyasadeva by first explaining the two kinds of beings.
Baladeva Vidyābhūṣaṇa explains: There are two conscious beings mentioned in the Vedas: the conditioned jīvas and the liberated jīvas. The conditioned jīvas are destructible going thru many changes because of having a destructible body. The liberated jīvas are situated in a single state (kūṭa-sthaḥ) because of not having a destructible body. They are liberated because of having no connection with the material world. The destructible refers to all beings from Brahmā to the immovable beings. The indestructible is ever liberated situated in one state.
Śrīla Prabhupāda explains: There are two classes of beings: the fallible, who are the living beings in this material world, and the infallible, who are the liberated souls in the spiritual world. The liberated are situated in oneness of desire with the Supreme Lord. As long as a living entity is conditioned, his body changes due to contact with matter; matter is changing, so the living entity appears to be changing. But in the spiritual world the body is not made of matter; therefore there is no change.
Viśvanātha Cakravartī explains: There are two conscious beings in this universe: the collective jīvas, who are all the living beings, who have deviated from their svarūpa or true nature, and the other is Brahman, which does not deviate from its svarūpa. All the living entities are one aggregate jīva. The collective jīva, fallen from his svarūpa by beginningless ignorance and subject to karma, become the variety of living entities. The second consciousness, akṣara, is situated for all of time with one form, which does not fall.